Implantación de un sistema contable en la empresa Comercial Accesorios Catamayo del cantón Catamayo, periodo de abril a junio del 2016”

The present work of thesis entitled, “IMPLANTACIÓN DE UN SISTEMA DE CONTABLE EN LA EMPRESA COMERCIAL ACCESORIOS CATAMAYO DEL CANTÓN CATAMAYO, PERIODO DE ABRIL A JUNIO DEL 2016”, is established with the purpose of develop the application of a suitable accounting system right for the company in order to carry out an efficient control of the economic and financial activities of the same, for that it was taken into consideration the provisions of the International Accounting Standards IAS, the Accounting Principles Generally Accepted and in the Internal Tax Regime Law as well as other legal norms. The objectives set out in the thesis project were fulfilled through the development and application of the accounting procedure, which began with the initial inventory of all assets, rights and obligations of the company, that is, The physical verification of the merchandise, tools, the cash that has boxed, as well as the registration of bank money, its obligations contracted with third parties, resulting in a capital of $ 32,144.92 with which the company has; Then a plan and manual of accounts was prepared according to the financial movements of the entity, which is composed of a code, the account and its respective description facilitating correct recording of the transactions; therefore, the initial statement of the situation was determined, detailing the accounts that it holds of assets, liabilities and equity; All the daily accounting information that the company carries out is also collected to proceed with the elaboration of the respective memorandum of operations; The application of the multiple account system was performed for the registration and control of the movement of the merchandize account, proceeding with the respective record of the transactions in the journal, major books, check balance and worksheet, finally obtained the In the Income Statement, the net income for the year was determined with a value of $ 2,362.41. This result is obtained from the subtraction of the income and expenses obtained during the period; In the Statement of Financial Position, the assets with a value of $ 63,118.04 are reflected, while in liabilities it presents a total of $ 28,610.71, with a capital of $ 34,507.33 currently held by the company. The cash flow that synthesizes the input and output of monetary resources, the movements of the cash account and banks. Finally, it was established and presented the respective conclusions, among the most relevant is the preparation of records and accounting books beginning with the initial inventory survey through the physical verification of the assets, rights and obligations that the company has, A plan and manual of accounts the same one that will allow to register of clear way the comercial transactions that brings with it the normal turn of the business. As well as their respective recommendations to periodically carry out physical findings of the inventory that they possess, which will allow them to know the stocks in order to avoid accumulation of merchandise, as well as to take into consideration the plan and manual of accounts developed in the present thesis work, Which is adjusted according to the operability and necessity of the company, taking into account that they will be directed to the improvement of the company, providing the owner with updated, clear and precise information, so as to facilitate decision making, Which I recommend to continue with the accounting design established for the company, considering that it represents a useful and indispensable tool for the development and growth of the entity.

• Main Author: MORENO JARA, TATIANA LIZBETH (author)
• Format: bachelorThesis
• Language: spa
• Published: 2016
• Subjects: CONTABILIDAD Y AUDITORIA; IMPLANTACIÒN DE UNA SISTEMA CONTABLE; EMPRESA COMERCIAL ACCESORIOS CATAMAYO DEL CANTÒN CATAMAYO; PERIODO DE ABRIL A JUNIO DEL 2016
• Online Access: http://dspace.unl.edu.ec/jspui/handle/123456789/17624